Fogerty Company makes two products$-$Itanlum Hubs and Sprockets. Data regarding the two products follow:

$\backslash$table$[[,$Direct Labor$-$Hours per,$],[,$Unit,Arinua$1$ Production$],[$Hubs$,0\mathrm{.}50,29,000$ units$],[$Sprockets$,0\mathrm{.}10,53,000$ units$]]$

Additional information about the company follows:

a$.$ Hubs require $$28$ in direct materials per unit, and Sprockets require $$14.$

b$.$ The direct labor wage rate is $$19$ per hour.

c$.$ Hubs require speclal equipment and are more complex to manufacture than Sprockets.

d$.$ The ABC system has the following activity cost pools:

$\backslash$table$[[$Actlivity cost Poul $($Activity Mesevur,Estimated Overhead,,Activity,$],[$Machine setups $($number of setups$),\backslash$table$[[cost$